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NY J84574

May 22, 2003

CLA-2-42:RR:NC:3:341 J84574


TARIFF NO.: 4202.92.4500

Phil Patterson
Attorney in Fact for Mueller Recreational Products 1209 Harney Street
Suite 250
Omaha, Nebraska 68102

RE: The tariff classification of a substantially complete soft-sided cue stick case from China, Taiwan, and Thailand

Dear Mr. Patterson:

In your letter dated May 7th, 2003 you requested a tariff classification ruling. The request is on behalf of Mueller Recreational Products.

The sample submitted is essentially a soft-sided carrying case for a pool cue stick. It is wholly made-up of a fabric reinforced sheeting of plastics. The outer surface simulates leather. It has an adjustable shoulder strap and a top zippered closure. You have indicated that a rigid plastic inner holder will be inserted after importation.. The sample will be returned as requested.

You have suggested classification within tariff number 3926.90.9880, HTSUSA. However, classification within Chapter 39, HTSUSA, is limited by Legal Note 2(j) which excludes goods of heading 4202, HTSUSA, from classification therein. Therefore, if classifiable within heading 4202, HTSUSA, the pool case is not classifiable within tariff number 3926.90.9890, HTSUSA.

Heading 4202, HTSUSA provides eo nomine for sport bags of the kind now submitted. Therefore, the soft-sided cue case is classified within the heading and excluded from classification in tariff number 3926.90.9880.

The applicable subheading for the soft-sided cue stick case will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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